This is my second pair of great headphones that i bought for $30, the first was a pair of refurbished Senheiser HD 428 headphones that I feel cannot even compete with these.

Lets just say before we start with the review I do not grade my headphones based on other headphones ($500+) but rather on headphones within or around the price category that these are in.

The Sound:

Lets start with the lows. The bass on these is beautiful, that is the only word I can use to describe it. Online the HD 428s and many other headphones that have something a lot of people call "one note bass", the bass on these is everything but that. On top of being very "variant" the bass is still very controlled however sounds just a tiny bit muddy, however not nearly as much as the Klipsch S4's. I think this is the best sub $50, maybe even $100 pair of headphones for bass heavy music like dubstep.

The highs, while not as surprisingly good as the bass, is still very good and something you expect from a $50+ dollar pair of headphones.

The mids are where these headphones are lacking. The mids are a bit recessed and sometimes I find myself raising the volume to better hear certain parts of my songs however when it comes to genre's that I feel these headphones are made for (mostly electronic music) the mids aren't much of a problem at all.

So in all these headphones have a very FUN sound signature which is what I've been looking for in headphones for a long time now. I want to enjoy my music not by hearing everything there is to hear but by being enveloped in the music and enjoy the sounds more.

Lastly, I just want to say that these headphones have a good soundstage. Combined with a good low end and these headphones already have earned some reputation in the gaming community.

Build Quality:

Build quality alone these headphones have blown me away, and I'm not being one of those people that just upgraded from apple buds and thing that their new headphones are the sh!t. Compared to everything I've seen for up to $50 dollars, these are the best. The whole body is made out of a solid feeling plastic that while you'd think feels cheap as a while structure feels very sturdy. The headband is wrapped in a synthetic leather which is a very nice touch and the ear cups are also made out of the same leather material. Speaking about the ear cups, they are very soft and are top notch quality. Only con to leather pads, like always, are sweaty ears after a while of listening. Would I pay extra for better build quality? Most certainly but I am yet to be displeased with the headphones.

Panasonic entered my world of headphones with a bang. I still cannot describe how happy and after weeks, still shocked at what $30 got me.